record the above transactions in journal entries

1. $79,000 in raw materials were purchased on account
2. 77,000 in raw materials were used in production. Of the amount, 63,000 was for direct materials and the remainder was for indirect materials
3. total labor wages of $115,500 were paid in cash. Of this amount, $101,700 was for direct labor and the remainder was for indirect labor
4. Depreciation of$192,000 was incurred on factory equipment

Larned Corporation recorded the following transactions for the just completed month. a. $79,000 in raw materials were purchased on account. b. $77,000 in raw materials were used in production. Of this amount, $63,000 was for direct materials and the remainder was for indirect materials. c. Total labor wages of $115,500 were paid in cash. Of this amount, $101,700 was for direct labor and the remainder was for indirect labor. d. Depreciation of $192,000 was incurred on factory equipment